1. Due Date for furnishing of Income Tax Returns for tax payers (including their partners) who are required to get their accounts audited [ for whom the due date (i.e. before the extension by new notification) as per the Income Tax Act is 31st Oct 2020] is extended to 31st Jan 2021.
2. Due date for furnishing audit report & report in respect of international/specified domestic transactions extended to 31st Dec, 2020.
3. Date for payment of self-assessment tax for those with self-assessment tax liability of upto Rs 1 lakh extended to 31st Jan, 2021.
4. Due date for filing of Annual Return (Form GSTR-9/GSTR-9A) and Reconciliation Statement (Form GSTR-9C) for financial year 2018-19 is has been further extended from 31st Oct, 2020 to 31st Dec, 2020.
Notifications to give effect to above is awaited. |